Important Tax Dates – April 2008

1st April 2008
Corporation tax liability due for accounting periods ended 30th June 2007 (apart from companies subject to the quarterly instalment payment (QIP) regime)

5th April 2008
End of tax year

14th April 2008
Quarterly instalment payments due in respect of corporation tax liability for large companies with December 2007, March, June and September 2008 year ends

14th April 2008
Company CT61 (income tax on loans) return due for the quarter to 31st March 2008.

19th April 2008
Payment of balance of PAYE/NIC/CIS deductions for the year ended 5th April 2008 (deadline extension to 22nd April for large employers who pay electronically)

30th April 2008
Submission deadline for corporation tax return, computation and accounts for accounting periods ended 30th April 2007

30th April 2008
Filing deadline for VAT return and payment due for month/quarter ended 31st March 2008 (deadline extension of 7 days if payment is made by credit transfer)

30th April 2008
Intrastat declaration return due for month ended 31st March 2008

30th April 2008
Annual VAT partial exemption adjustment for the year to 31st March 2008 (if end return cycle) to be undertaken in VAT period to 31st March